The Black Cats are set to host Wednesday on Thursday, December 30 after Lee Johnson’s side have travelled to Doncaster.
A club statement from Sheffield Wednesday read ‘that neither club are able to fulfil the fixture’ against Burton.
According to our sister title The Sheffield Star, as few as seven senior first-team Wednesday players were able to train at one stage this week, though numbers were beefed up by the under-23 side.
The EFL have announced that clubs will be expected to play when they have 14 players, including a goalkeeper, available from their registered squad lists.
Latest at Doncaster
Doncaster’s League One match at Lincoln was also postponed on Saturday due to a Covid-19 outbreak in the Rovers camp.
Doncaster are 23rd in League One and sacked manager Richie Wellens earlier this month.
Former Derby manager Paul Clement and ex-Sunderland boss Mick McCarthy are not said to be in the running for the job despite speculation.
Gooch reflects on Arsenal
Finally, Sunderland winger Lynden Gooch says Sunderland did themselves proud at Arsenal, despite losing 5-1 in the Carabao Cup quarter-final.
"Obviously we were disappointed with the goals we conceded but Arsenal are a top level team and one of the best in the Premier League,” Gooch told the club’s website.
“We just have to be proud of what we have achieved to get this far in the competition. I’m glad we scored a goal so the fans could celebrate.
“I'm pleased with the way we imposed ourselves at times in the first half. We played some really good football at times. But Arsenal are at the top level and they are so clinical.
“It makes you hungry to achieve success this season and go up to the next division.
“It's a great experience, playing against top, top players, and hopefully it will make us hungry to get better and reach that level.”